在民政局工作的陈二小（陈佩斯 饰）和舅舅（魏宗万 饰）是新旧两代白事工作者。陈二小的红白理事会提倡白事新办，响应法律号召推行火葬；他舅舅是位老资格的大了，坚决捍卫土葬风俗，与此同时向丧家放高利贷从中渔利。陈母（赵丽蓉 饰）年逾古稀，老脑筋一时无法转变。她生怕儿子将自己烧 掉，加上娘家哥哥煽风点火，陈母立逼着二小立下土葬的字据。 寿辰前夕，二小的姐姐（丁嘉丽 饰）和姐夫（倪大红 饰）送来一口大红棺材祝寿，这让陈母的心事彻底了结。风水先生算出陈母须在农历九月期间躺在棺材里去阎王爷处报名，同时为了检验二小的孝心，陈母和哥哥想出假死的馊主意，由此也引出一连串惹人发笑的荒诞闹剧……
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